If you disagree with your Property Assessment Notice from MPAC you may file an assessment appeal. If you are disputing your tax bill, you may file a tax appeal.
If your property or a portion of it is classified as residential, farm, managed forest or conservation land you must first file a Request for Reconsideration (RFR) with the Municipal Property Assessment Corporation (MPAC), and receive the RFR decision prior to filing an appeal with the ARB. Lastly, file your appeal before the deadline, which is 90 days from the mailing date on your RFR decision.
For all other property types, you may choose to either file a RFR with MPAC or file an appeal directly with the Board. To file an appeal for 2018-2020 Filing Deadlines: For any property that does not classify or have a portion classified as residential, farm, managed forest or conservation land and does not require a RfR as a precondition to an appeal, the filing deadlines are as follows: 2018 – April 3, 2018, 2019 – April 1, 2019, 2020 – March 31, 2020.
If you do not file a RFR, your deadline to file directly with the ARB is March 31 for annual assessment appeals or 120 days from the notice date for other types of assessments. Before filing your appeal, please make sure you have your Property Assessment Notice and/or your RFR decision from MPAC.
Assessment Appeals (appeals made under sections 32, 33, 34 or 40 of the Assessment Act) Notice may be for your annual assessment, or a supplementary or omitted assessment (assessment change), or a correction of factual error assessment (amended assessment). The appeal process for all types of assessment appeals is similar. You may file your appeal by E-File (file your appeal directly through the ARB website and receive $10 discount! You must use a credit card to file online) or by filling out an appeal form (PDF) and mail, fax, or hand deliver it to the ARB.
The required filing fee for Residential, farm, managed forest and conservation land properties are $125 for each roll number. And for multi-residential properties, commercial, industrial and other properties are $300 for each roll number. Note that a $10 discount will apply if you E File your appeal. There are no refunds of filing fees.
For Tax appeals, the Board also hears certain types of appeals on property taxes. These tax appeals occur after the property assessment is determined. They relate to matters that have an impact on the amount of the taxes determined for a property. There is different legislation for appealing property taxes (e.g. calculation, vacant unit, etc) depending on the location of the property in Ontario.
If your property is in a municipality outside of Toronto, you would file a: Municipal Act Appeal (filed under various sections of the Municipal Act, 2001.) In the City of Toronto, you would file a City of Toronto Act Appeal (filed under various sections of the City of Toronto Act, 2006).
After the Board receives an appeal, we will send you an acknowledgement letter. If the appeal was filed on time and the fee is paid, the Board will proceed to assign a commencement date and schedule of events. Please refer to our information on General and Summary Proceedings. If the parties are unable to resolve the appeal by a Mandatory Meeting Date, the Board will schedule a hearing and will mail you a notice of hearing.